Lyotard:

When I say "transcendence," it means: I do not know who is sending me the prescription in question.	There is a willing. What this will wants, we do not know. We feel it in the form of an obligation, but this obligation is empty. . . .	When I say "transcendence," I take over a term used by Lévinas, and also by Kant when the latter says that that which obligates is something absolutely beyond our intelligence.
. . . the prescriptive utterance comes from nothing: its pragmatic virtue of obligation results from neither its content nor its utterer.